This opinion cited by 5 cases:

Estate of Bessie I. Mueller, John S. Mueller, Personal Representative v. Commissioner ( 1996 )

• United States Tax Court |   Tuesday, November 5, 1996 |   Cited 0 times

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MERKER v. COMMISSIONER ( 1997 )

• United States Tax Court |   Wednesday, June 18, 1997 |   Cited 0 times

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Estate of Frank A. Branson v. Commissioner ( 1999 )

• United States Tax Court |   Tuesday, July 13, 1999 |   Cited 0 times

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Menard, Inc. v. Commissioner ( 2008 )

• United States Tax Court |   Tuesday, February 19, 2008 |   Cited 0 times

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Estate of Orenstein v. Commissioner ( 2000 )

• United States Tax Court |   Wednesday, April 26, 2000 |   Cited 0 times

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